While it's long been noted that flying cars have been observed in promotional material for the upcoming game, it's now transpired via an interview with VG24/7 that players won't be able to actually fly them, having to instead rely in more traditional ground-based transportation.
Lead quest designer Pawel Sasko confirmed that while there are flying vehicles in the game, there's not going to be any opportunity to actually take control of them. The good news is, though, V will get the opportunity to take a ride in them, albiet in cutscenes.
There are flying vehicles that are like the story elements, and so there will be moments when V is in the flying vehicle, but they’re always story-focused.
It's a similar story with boats - they'll also feature, but won't be controllable by the player. The situation does give me vibes of the situation in Grand Theft Auto III, but unlike that game, V will at least be able to swim, apparently.
There's still plenty of ground-based vehicles to choose from, though, most of which look very nice indeed. Stay tuned to GameFront for more on Cyberpunk 2077 as we learn it.